Urban Enterprise Zone Program Sales Tax Benefits
PERSONAL   PROPERTY		Exemption1 On Purchases, Rentals, Leases For All Businesses	Reduced Rates On Sales, Rentals, Leases 2 For Retailers3
CATEGORY	DESCRIPTION
Admissions	Admissions, Amusements	No	No
Advertising Materials	Sales Catalogs, Brochures, Placemats, Flyers, etc.	Yes 4	Yes
Alcohol	Alcoholic Beverages	No	No
Boats	Boats	No	Yes
Building Materials	Building Materials for Repair or New Construction (may also be Purchased by Hired Contractor with UZ4 Form)5	Yes	Yes
Cigarettes	Cigarettes	No	No
Contractor Equipment	Construction Equipment used by Hired Contractor at Business Site (Crane, Forklift, Tools, etc.)	No	Yes
Equipment	Office & Business Equipment, Supplies, Trade Fixtures, Furnishings & most Tangible Personal Property	Yes	Yes
Food Stores	Most Taxable Items including Candy, Soda, Pet Food, etc.	No	Yes
Foods- Prepared	Restaurant Meals & Beverages, Prepared Foods	No	No
Fuel	Petroleum Products Gross Receipts or Fuels Taxes	No	No
Hotel Rooms	Hotel Rooms	No	No
Telecommunications	Non-Mobile Telecommunications Equipment-Separate Billing	Yes	Yes
Vehicles	Conventional Motor Vehicles, Trailers or House Trailers	No	No
Vehicles	Conventional Motor Vehicles Parts or Supplies	No	Yes
Vehicles	Unconventional Motor Vehicles, E.G. Forklifts	Yes 5	Yes
Vehicles	Unconventional Motor Vehicles Parts or Supplies	Yes	Yes
1 Purchase/transaction is for exclusive use or consumption by the eligible business at the zone location.
2 Completed purchase/transaction is made face-to-face, by customer ordering at site, picking up at site, or both.
3 Vendor regularly exhibits & has an inventory of items for retail sale & is not primarily a catalog or mail order business. 4 Used or suitable for customers at business site. 5 Contractors must pay sales tax on purchases, rentals & leases of equipment used at site.